{"id":"https://openalex.org/W57181635","doi":"https://doi.org/10.1016/s1467-0895(01)00014-8","title":"Electronically auditing EDP systems","display_name":"Electronically auditing EDP systems","publication_year":2001,"publication_date":"2001-06-01","ids":{"openalex":"https://openalex.org/W57181635","doi":"https://doi.org/10.1016/s1467-0895(01)00014-8","mag":"57181635"},"language":"en","primary_location":{"id":"doi:10.1016/s1467-0895(01)00014-8","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1467-0895(01)00014-8","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068158802","display_name":"Deron Liang","orcid":"https://orcid.org/0000-0001-6538-7128"},"institutions":[{"id":"https://openalex.org/I153512688","display_name":"National Taiwan Ocean University","ror":"https://ror.org/03bvvnt49","country_code":"TW","type":"education","lineage":["https://openalex.org/I153512688"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Deron Liang","raw_affiliation_strings":["Department of Computer Science, National Taiwan Ocean University, Keelung 202, Taiwan, ROC","Department of Computer Science, National Taiwan Ocean University, Keelung 202, Taiwan, ROC#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computer Science, National Taiwan Ocean University, Keelung 202, Taiwan, ROC","institution_ids":["https://openalex.org/I153512688"]},{"raw_affiliation_string":"Department of Computer Science, National Taiwan Ocean University, Keelung 202, Taiwan, ROC#TAB#","institution_ids":["https://openalex.org/I153512688"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085271749","display_name":"Fengyi Lin","orcid":"https://orcid.org/0000-0003-0026-3751"},"institutions":[{"id":"https://openalex.org/I148366613","display_name":"National Yang Ming Chiao Tung University","ror":"https://ror.org/00se2k293","country_code":"TW","type":"education","lineage":["https://openalex.org/I148366613"]}],"countries":["TW"],"is_corresponding":true,"raw_author_name":"Fengyi Lin","raw_affiliation_strings":["Chihlee Institute of Commerce, National Chiao Tung University, Taipei 100, Taiwan, ROC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Chihlee Institute of Commerce, National Chiao Tung University, Taipei 100, Taiwan, ROC","institution_ids":["https://openalex.org/I148366613"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100815426","display_name":"Soushan Wu","orcid":null},"institutions":[{"id":"https://openalex.org/I148366613","display_name":"National Yang Ming Chiao Tung University","ror":"https://ror.org/00se2k293","country_code":"TW","type":"education","lineage":["https://openalex.org/I148366613"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Soushan Wu","raw_affiliation_strings":["Institute of Business and Management, National Chiao Tung University, Taipei 100, Taiwan, ROC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Business and Management, National Chiao Tung University, Taipei 100, Taiwan, ROC","institution_ids":["https://openalex.org/I148366613"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5085271749"],"corresponding_institution_ids":["https://openalex.org/I148366613"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":32,"citation_normalized_percentile":{"value":0.00784331,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"2","issue":"2","first_page":"130","last_page":"147"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10456","display_name":"Multi-Agent Systems and Negotiation","score":0.9968000054359436,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10456","display_name":"Multi-Agent Systems and Negotiation","score":0.9968000054359436,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10703","display_name":"Business Process Modeling and Analysis","score":0.9957000017166138,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10679","display_name":"Service-Oriented Architecture and Web Services","score":0.9886000156402588,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7945249676704407},{"id":"https://openalex.org/keywords/common-object-request-broker-architecture","display_name":"Common Object Request Broker Architecture","score":0.7619706392288208},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6998777389526367},{"id":"https://openalex.org/keywords/the-internet","display_name":"The Internet","score":0.6424506306648254},{"id":"https://openalex.org/keywords/architecture","display_name":"Architecture","score":0.473967045545578},{"id":"https://openalex.org/keywords/object","display_name":"Object (grammar)","score":0.43590784072875977},{"id":"https://openalex.org/keywords/information-security-audit","display_name":"Information security audit","score":0.4139869809150696},{"id":"https://openalex.org/keywords/information-technology","display_name":"Information technology","score":0.4133811593055725},{"id":"https://openalex.org/keywords/emerging-technologies","display_name":"Emerging technologies","score":0.4122958183288574},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.35268545150756836},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.3409421443939209},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.3329929709434509},{"id":"https://openalex.org/keywords/information-security","display_name":"Information security","score":0.23011422157287598},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.1885835826396942},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.18535473942756653},{"id":"https://openalex.org/keywords/distributed-computing","display_name":"Distributed computing","score":0.16811352968215942},{"id":"https://openalex.org/keywords/operating-system","display_name":"Operating system","score":0.0974283516407013},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.09703505039215088}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7945249676704407},{"id":"https://openalex.org/C49312422","wikidata":"https://www.wikidata.org/wiki/Q691593","display_name":"Common Object Request Broker Architecture","level":2,"score":0.7619706392288208},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6998777389526367},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.6424506306648254},{"id":"https://openalex.org/C123657996","wikidata":"https://www.wikidata.org/wiki/Q12271","display_name":"Architecture","level":2,"score":0.473967045545578},{"id":"https://openalex.org/C2781238097","wikidata":"https://www.wikidata.org/wiki/Q175026","display_name":"Object (grammar)","level":2,"score":0.43590784072875977},{"id":"https://openalex.org/C39358052","wikidata":"https://www.wikidata.org/wiki/Q2578632","display_name":"Information security audit","level":5,"score":0.4139869809150696},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.4133811593055725},{"id":"https://openalex.org/C207267971","wikidata":"https://www.wikidata.org/wiki/Q120208","display_name":"Emerging technologies","level":2,"score":0.4122958183288574},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.35268545150756836},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.3409421443939209},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.3329929709434509},{"id":"https://openalex.org/C527648132","wikidata":"https://www.wikidata.org/wiki/Q189900","display_name":"Information security","level":2,"score":0.23011422157287598},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1885835826396942},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.18535473942756653},{"id":"https://openalex.org/C120314980","wikidata":"https://www.wikidata.org/wiki/Q180634","display_name":"Distributed computing","level":1,"score":0.16811352968215942},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0974283516407013},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.09703505039215088},{"id":"https://openalex.org/C153349607","wikidata":"https://www.wikidata.org/wiki/Q36649","display_name":"Visual arts","level":1,"score":0.0},{"id":"https://openalex.org/C29983905","wikidata":"https://www.wikidata.org/wiki/Q7445066","display_name":"Security service","level":3,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C117110713","wikidata":"https://www.wikidata.org/wiki/Q3394676","display_name":"Network security policy","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s1467-0895(01)00014-8","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1467-0895(01)00014-8","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","score":0.6100000143051147,"id":"https://metadata.un.org/sdg/9"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320321040","display_name":"National Science Council","ror":"https://ror.org/02kv4zf79"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W38316647","https://openalex.org/W172295870","https://openalex.org/W201182609","https://openalex.org/W607094076","https://openalex.org/W1548945527","https://openalex.org/W1559811004","https://openalex.org/W1585665690","https://openalex.org/W1972797566","https://openalex.org/W1985381170","https://openalex.org/W1991931057","https://openalex.org/W2007853526","https://openalex.org/W2062628340","https://openalex.org/W2094539447","https://openalex.org/W2096178388","https://openalex.org/W2993071075","https://openalex.org/W4256113101","https://openalex.org/W6646537121","https://openalex.org/W6673976589","https://openalex.org/W6674852933"],"related_works":["https://openalex.org/W2331734816","https://openalex.org/W2373849942","https://openalex.org/W4210317576","https://openalex.org/W2080460539","https://openalex.org/W2352946410","https://openalex.org/W2368348502","https://openalex.org/W1563611063","https://openalex.org/W2017158390","https://openalex.org/W4288428489","https://openalex.org/W2384577168"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
